符合条件的缴纳义务人减免残疾人就业保障金政策

Group 1 - The article discusses tax and fee reductions aimed at supporting small and micro enterprises and individual businesses, specifically through the exemption of the employment security fund for disabled individuals [1][2]. - From January 1, 2020, to December 31, 2027, employers with a disabled employment ratio of 1% or more but below the local government-set ratio will pay 50% of the required employment security fund, while those with a ratio below 1% will pay 90% [1][2]. - Enterprises with 30 or fewer employees are exempt from paying the employment security fund for disabled individuals [1][2]. Group 2 - The calculation formula for the annual employment security fund for disabled individuals is based on the number of employees, the local government's required disabled employment ratio, and the average salary of employees [2]. - Employers hiring disabled individuals across regions must include them in the employment count, and agreements must be made between the dispatching and receiving units to avoid double counting [2]. Group 3 - The policy can be enjoyed upon application at the time of declaration [3]. Group 4 - The policy is based on the announcement from the Ministry of Finance regarding adjustments to the collection of the employment security fund for disabled individuals [4].